Capital Gains Tax Property Valuation
Retrospective property valuations for Capital Gains Tax (CGT) purposes, accepted by the ATO. Our certified valuers provide independent assessments accepted by courts, the ATO, and all major lenders.
"Every capital gains tax valuation we prepare is personally inspected by a Certified Practising Valuer. We provide independent, unbiased assessments that you can rely on for your legal, financial, or tax matter."
— Malcolm Craig CPV, Director
A capital gains tax valuation establishes the market value of a property at a specific historic date — commonly the date the property was acquired, the date it became an investment (ceased to be the owner's main residence), or the pre-CGT date of 20 September 1985.
The Australian Taxation Office (ATO) requires that any market value used in a CGT calculation be a proper, defensible assessment prepared by a qualified professional. Our certified valuers prepare retrospective valuations that the ATO will accept without challenge, because they are methodologically sound and supported by contemporaneous market evidence.
Common CGT scenarios requiring a retrospective valuation:
- Main residence exemption — partial: Where a home was the owner's main residence for part of the ownership period before being rented out, a market value is required as at the date it first became an investment property.
- Pre-CGT properties sold after 1985: Where a property was acquired before 20 September 1985 and sold after, the split of pre-CGT and post-CGT periods requires a retrospective market value.
- Deceased estates: A date-of-death market value is required for the cost base of inherited property.
- Market value substitution: Where property changed hands at below-market value (e.g., between related parties), the ATO may substitute market value for the actual transaction price.
- Change of use: Converting a main residence to a rental property, or vice versa, requires a market value assessment as at the date of change.
Our retrospective valuations are prepared by researching historical comparable sales data from the relevant period, using council rates archives, Valuer General records, and historical property databases to establish an accurate assessment.
Documents Typically Required
- Contract of sale (original purchase and recent sale)
- Rate notices from relevant date
- Any improvement invoices or council approvals
- Title documents
Note: We will advise specifically when we receive your instruction. Additional documents may be required depending on your specific circumstances.
Expedited services available for urgent matters. Contact us to discuss your deadline.
What Our Clients Say
"Needed a retrospective valuation from when my investment property stopped being my main residence — over 7 years ago. The historical research was thorough and the ATO accepted the report without any dispute."
"My accountant referred me after I sold a rental property and needed a cost base valuation. Clear, ATO-compliant report. The process was straightforward and the valuer explained exactly what they were doing."